| |
| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to an exemption from the sales tax for nonvehicular fuel |
|
|
cells. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended |
|
|
by adding Section 151.356 to read as follows: |
|
|
Sec. 151.356. NONVEHICULAR FUEL CELLS. (a) In this |
|
|
section, "fuel cell" means a device that uses fuel, oxygen, and a |
|
|
catalyst to generate electricity by electrochemical means. |
|
|
(b) The sale, use, or other consumption of a fuel cell is |
|
|
exempted from the taxes imposed by this chapter unless the fuel cell |
|
|
is designed to be the source of motive power of a vehicle or |
|
|
provides the motive power of a vehicle. |
|
|
(c) This section expires January 1, 2015. |
|
|
SECTION 2. This Act takes effect September 1, 2007. |